According to tax and investment experts, one can’t claim ITR refund on TDS deduction if he or she hasn’t filed income tax return. So, those who have TDS deduction, then they are required to file income tax return even when their annual income is below the threshold of income tax limit i.e. ₹2.5 lakh per annum.

On why it’s prudent to file ITR even when your annual income is below threshold income tax limit, Aarti Raote, Partner at Deloitte India said, “It is advisable to file a nil income tax return even when for a couple of tax years the income is below the minimal income threshold that mandates tax return filing to ensure that there is no gap in the tax filings records. At times when one applies for passport renewal or some visa then the tax acknowledgement for the past years is necessary. Also at times there are automated notices sent by the tax department asking for reasons why tax return is not filed. Hence filing a return will avert these.”